ORDER :

PRAVEER BHATNAGAR, J.

1. The present criminal bail cancellation application filed under Section 439(2) of Cr.P.C. has been preferred by Union of India through Additional Director General of GST Intelligence, Jaipur against the order dated 03.11.2023 passed by learned Additional Sessions Judge No.2, Jaipur Metropolitan-II whereby, bail application No.179/2022 under Section 132(1)(c) & (f) of CGST Act, 2017 (from now on referred to as ‘CGST’) was accepted.

2. Learned counsel for the petitioner submits that the learned Court below committed an error while granting the bail to the present respondent, Gautam Garg. The learned Court below has observed that the statement of respondent Gautam Garg was not recorded under normal circumstances; there was no evidence that Gautam Garg is a Manager in Firm M/s Gurbax Rai Cotton Industries, M/s Gurbax Rai & Sons and M/s Gurbax Rai Praveen Kumar. No electronic evidence was found on the residential premises of Gautam Garg; the department could not produce the reasons for believing in the arrest of Gautam Garg. The State Goods and Services Tax Department of Rajasthan has issued a summons to Gautam Garg. Two proceedings cannot run simultaneously